The study evaluated the effect of fair value reporting on financial profitability and firm value with focus on deposit money banks listed on the Nigerian Stock Exchange Using a sample of 13 banks quoted on the Exchange, the study employed secondary data gathered from published annual reports of...

This study examined the effect of management accounting information systems on the performance of companies listed under the consumer goods industry sector of the Nigerian Stock Exchange. The objectives of the study were; to ascertain the effect of sales management system on the profitability of...

The publication,“Understanding Solid Minerals Law and Taxation” is essential to the current and prevailing economic situation in Nigeria, with the growing emphasis on the development of the solid minerals sector of the Nigerian economy. The increased economic activities prompted by the...

Members of the Organization for Economic Cooperation and Development (OECD) have set themselves to work together to eliminate, albeit reduce to the barest minimum, the impact of aggressive tax planning, base erosion and profit shifting, consumption tax, dispute resolution, exchange of...

This study seeks to assess the effect of Balanced Scorecard (BSC) on firm value based on evidence from quoted manufacturing companies in Nigeria. Secondary data constitute the main source of data collection. These data were obtained from annual reports of companies quoted on the Nigerian Stock...

This study examines the recognition and measurement of deferred taxes of manufacturing companies in Nigeria under IAS 12 and Nigerian-SAS. Deferred tax liabilities are recognized for taxable temporary differences and deferred tax assets are recognized for deductible temporary differences. The...

The inadequacy of historical cost measurement has been unto capture current market information and conditions have given rise to the increased use of fair value measurement. However, there has been a controversy as to whether Fair Value Accounting actually satisfies this need it purports to in...

The main objective of this study is to ascertain the effect of Human Resource Accounting on Financial Performance of deposit money banks listed on Nigeria Stock Exchange. The specific objectives are to ascertain the effect or otherwise of staff cost on return on asset, return on equity and...

The objective of this study is to ascertain the effect of risk-based audit on quality internal control of selected deposit money banks in Nigeria. Survey method was used for this studywhile random sampling technique was adopted. Paired T-test and Cronbach Alpha via Statistical Package for Social...